Nev. Admin. Code § 361.286 — 361.286

NAC 361.286    “Fixed expenses” defined. ( NRS
360.090 , 361.320 )    “Fixed expenses” means
those expenses of a business enterprise which do not vary in relation to
changes in volume of output such as interest on borrowed funds, insurance or
general overhead expenses.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]